Understanding the UK’s digital economy tax practices in recent years can be approached from three perspectives：indirect and direct tax policy and the digitisation of tax administration. Much of the change in the UK’s indirect tax policy in relation to the digital economy over the past few years has been linked to the exit from the European Union. After Brexit，the UK set up a new VAT and customs regime，and to some extent retained some of the impact of EU regulations on the country’s indirect tax system related to the digital economy. In terms of direct tax policies related to the digital economy，the UK currently has a domestic tax policy that is favourable to the development of digital enterprises in the country，as well as a digital services tax that can temporarily solve the problem of cross-border digital taxation. It also has a relatively clear plan for a complete solution to the cross-border digital tax problem in the future，although the realisation of such a plan depends largely on the common attitude of the rest of the world on the matter. As for the digitisation of tax administration，the United Kingdom has been working on reforms since before Brexit，and some results have been achieved so far.